Amendment recognising the Deputy Commissioner (Appeals) in the Income tax Act by insertion into section wording to include appellate authority. Amendment to the Income-tax Act inserts the office of Deputy Commissioner (Appeals) into section 275, clause (a), by adding the words and brackets 'the Deputy Commissioner (Appeals) or' immediately after the phrase 'the order of,' thereby expressly recognising that appellate officer in the statutory text of the clause.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Amendment recognising the Deputy Commissioner (Appeals) in the Income tax Act by insertion into section wording to include appellate authority.
Amendment to the Income-tax Act inserts the office of Deputy Commissioner (Appeals) into section 275, clause (a), by adding the words and brackets "the Deputy Commissioner (Appeals) or" immediately after the phrase "the order of," thereby expressly recognising that appellate officer in the statutory text of the clause.
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